Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filed between 22.09.2020 to 31.10.2020. - 802-F.T. - West Bengal SGST
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Late fee waiver for GSTR-4 returns filed during the specified reopening period; excess fees and nil-tax cases covered. Late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total state tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 returns filed during the specified reopening period; excess fees and nil-tax cases covered.
Late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total state tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.
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